Legal Opinion
Gould v. Johnson
Supreme Judicial Court of Maine
Decided November 7, 1960PublishedCited by 5 opinions
1Opinion of the CourtWebber, J.
On report. This was a complaint brought pursuant to the provisions of R. S., Chap. 155, Sec. 33 seeking abatement of an inheritance tax. In 1952 Gould & Scammon, Inc. established a profit sharing plan and trust naming the Manufacturers National Bank of Lewiston as trustee and providing for annual contributions by the employer for the benefit of its participating employees. Contributions to the trust were to be made only by the employer corporation. The plan was carefully prepared so that it might fully qualify for exemptions from federal taxation as provided by legislation currently in…
2Cases cited5 opinions
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Estate of MeierSupreme Judicial Court of Maine · 1949
- MacDonald v. StubbsSupreme Judicial Court of Maine · 1946
- Boston Safe Deposit & Trust Co. v. JohnsonSupreme Judicial Court of Maine · 1955
- In re the Estate of EndemannNew York Court of Appeals · 1954
3Cited by5 opinions
- Gavrilovic v. Worldwide Language Resources, Inc.District Court, D. Maine · 2006
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
- McDonald v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Bliss v. JohnsonSupreme Judicial Court of Maine · 1966
- People v. Estate of SchillingAppellate Court of Illinois · 1976